Processo orçamentário: uma aplicação da análise substantiva com utilização da grounded theory

Budgeting: substantive analysis using grounded theory

ARTIGOS

Processo orçamentário: uma aplicação da análise substantiva com utilização da grounded theory

Budgeting: substantive analysis using grounded theory

Fábio Frezatti^I; Artur Roberto do Nascimento^II; Emanuel Junqueira^III; Tânia Regina Sordi Relvas^IV

^IProfessor Titular da Faculdade de Economia e Administração da Universidade de São Paulo – FEA/USP. Endereço: Av. Prof. Luciano Gualberto, 908, FEA 3, sala 226, Butantã, Cidade Universitária. São Paulo/SP. CEP: 05508-010. E-mail: [e-mail]

^IIDoutor pela USP. Professor da Universidade Estadual de Feira de Santana – UEFS. E-mail: [e-mail]

^IIIDoutor pela USP. Professor da Universidade Federal do Espírito Santo – EFES. E-mail: [e-mail]

^IVDoutora pela USP. Professora da FEA/USP. E-mail: [e-mail]

RESUMO

Diante da constatação de que os estudos sobre o orçamento exploram o fenômeno de forma reducionista, este artigo tem por objetivo propor uma teoria substantiva abrangente e fundamentada em dados empíricos para a análise do orçamento. Essa abordagem considera seus elementos constituintes e suas interdependências. Isso foi feito por meio da aplicação da abordagem indutiva fundamentada nos dados empíricos (grounded theory), sob o paradigma qualitativo. O foco de análise foi uma instituição financeira de grande porte e o trabalho de campo foi desenvolvido ao longo de dois anos, envolvendo vários níveis gerenciais. A contribuição do trabalho advém da disponibilização de framework para o tratamento do tema em um contexto amplo, o que permitiu entender aspectos que deixariam de ser considerados com uma abordagem de análise mais restrita e menos abrangente. Como produto da teoria substantiva, cinco proposições foram desenvolvidas com a perspectiva de serem aplicadas nas organizações.

Palavras-chave: Grounded theory. Orçamento. Processo de planejamento. Teoria substantiva. Controle gerencial em empresas brasileiras.

ABSTRACT

Considering the fact that studies into budgeting basically use a reductionist approach, this paper proposes a comprehensive substantive theory based on empirical data to be used in budget analysis. This approach takes into consideration its elements and interdependence by applying the inductive approach based on empirical data (grounded theory) on a qualitative paradigm. The focus was an in-depth two-year study of a large Brazilian financial institution involving several management levels. The main contribution of the study is as a framework that treats all elements of the budget process in a comprehensive and coherent fashion, otherwise impossible using a reductionist approach. As products of the substantive theory, five propositions were developed to be applied in organizations.

Keywords: Grounded theory. Budgeting. Planning process. Substantive theory. Management control in Brazilian organizations.

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Artigo recebido em 07/09/2009

Última versão recebida em 11/10/2010

Artigo aprovado em 01/11/2010

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Datas de Publicação

• Publicação nesta coleção
  19 Abr 2013
• Data do Fascículo
  Set 2011

Histórico

• Revisado
  11 Out 2010
• Recebido
  07 Set 2009
• Aceito
  01 Nov 2010